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Questions and answers
Urmează oare de calculat uzura mijloacelor fixe primite cu titlu gratuit? Sunt oare recunoscute deductibile cheltuielile respective din contabilitatea financiară la completarea declaraţiei VEN 12 cu reflectarea acestora în rîndul 0102?
În conformitate cu art. 26 alin. (2) din CF, proprietatea pe care se calculează uzura este proprietatea materială reflectată în bilanţul contabil al contribuabilului în conformitate cu legislaţia şi folosită în activitatea de întreprinzător, a cărei valoare scade prezumtiv, ca urmare a uzurii fizice şi morale, şi a cărei perioadă de exploatare este mai mare de un an, iar valoarea ei depăşeşte suma de 6 000 lei. Concomitent, este necesar de menţionat că, în baza p. 3 din HG nr. 289 din 14.03.2007 pentru aprobarea Regulamentului privind evidenţa şi calcularea ...
Monitorul fiscal FISC.md Nr.19 2014
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The date of publishing:
03 June /2014 01:08
Catalogul tematic
Mijloace fixe
Tags:
mijloace fixe
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